https://www.taxtmi.com/caselaws?id=341681 The High Court set aside the impugned order, finding it flawed due to the Assessing Authority's failure to follow the Appellate Authority's final decision on the refund application. The Court held that the Assessing Authority erred in rejecting the refund as time-barred and lacked the power to reconsider the limitation issue already decided by the Appellate Authority. Additionally, the Court overturned the imposition of costs on the Assessing Officer by CESTAT, emphasizing that penal consequences should not result from a genuine but mistaken decision. The appeal was allowed, highlighting the importance of procedural adherence in refund cases. en-us Thu, 06 Apr 2017 00:00:00 +0530 Fri, 10 Nov 2017 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341681 The High Court set aside the impugned order, finding it flawed due to the Assessing Authority's failure to follow the Appellate Authority's final decision on the refund application. The Court held that the Assessing Authority erred in rejecting the refund as time-barred and lacked the power to reconsider the limitation issue already decided by the Appellate Authority. Additionally, the Court overturned the imposition of costs on the Assessing Officer by CESTAT, emphasizing that penal consequences should not result from a genuine but mistaken decision. The appeal was allowed, highlighting the importance of procedural adherence in refund cases. Case-Laws Service Tax Thu, 06 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341681